IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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編號 UILC 主題 發布日期
199938025 9100.18-00 Section 927; FSC Election 09/24/1999
199938024 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/1999
199938023 855.01-00 General Rule 09/24/1999
199938023 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999
199938022 831.03-00 Whether Company Qualifies as Insurance Company 09/24/1999
199938021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/24/1999
199938021 355.01-00 Spin-Off 09/24/1999
199938021 368.04-00 Assets for Control of Transferee (Type "D") 09/24/1999
199938020 1362.01-03 Late Elections 09/24/1999
199938019 1502.20-00 Loss Disallowance Rule 09/24/1999
199938019 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/24/1999
199938018 263.10-00 Protective Payments 09/24/1999
199938017 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999
199938017 7701.00-00 Definitions 09/24/1999
199938016 6223.04-00 Failure to Provide Notice 09/24/1999
199938015 1362.01-03 Late Elections 09/24/1999
199938014 3231.01-00 Employers v. Not Employers 09/24/1999
199938013 3121.02-08 Services of Ministers or Members of an Order 09/24/1999
199938013 3401.02-01 Exclusions From Wages 09/24/1999
199938012 1362.02-03 Passive Investment Income 09/24/1999
199938011 1362.01-03 Late Elections 09/24/1999
199938010 1362.01-03 Late Elections 09/24/1999
199938009 1362.01-03 Late Elections 09/24/1999
199938008 3231.01-00 Employers v. Not Employers 09/24/1999
199938007 367.06-00 Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) 09/24/1999